Computer maker Dell Inc. (DELL) said Monday it will delay filing its fiscal second-quarter report and suspended its share repurchase program because of previously-disclosed accounting probes.

Dell, the world's biggest PC maker, also said the U.S. Attorney for the Southern District of New York has subpoenaed documents related to its financial reporting from 2002 to the present.

The company said it cannot file the second-quarter financial report because of "questions raised" in connection with an informal Securities and Exchange Commission investigation into accounting issues and a subsequent internal probe.

The investigations have shown that Dell may have misstated prior financial reports, including issues relating to accruals, reserves and other balance sheet items, which may affect previously reported financial results, the company said in its statement.

"We are fully cooperating with the investigations and working to resolve any and all issues raised in connection with those investigations as quickly as possible, and we will take any appropriate remedial or corrective actions to address any problems," Chairman Michael Dell said in a statement.

The company has not yet determined the material impact of any of the accounting issues.

Dell also said it has postponed an analysts meeting scheduled for Sept. 13.

The company said it plans to file the second-quarter report "as soon as possible."

Dell's shares dropped 80 cents, or 3.7 percent, to $20.85 in premarket tradingf.